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of <h1>DTAA Between India and Mauritius: Key Definitions and Territorial Extents Clarified, Including 'National' and 'International Traffic'</h1> This general definitions within a Double Tax Avoidance Agreement (DTAA) between India and Mauritius. It defines key terms such as 'India' and 'Mauritius,' specifying their respective territorial extents, including maritime zones. It clarifies terms like 'Contracting State,' 'tax,' 'person,' 'company,' and 'enterprise,' specifying their meanings under the taxation laws of the respective states. The 'competent authority' refers to designated tax authorities in each country. 'National' is defined as individuals or entities deriving status from the laws of a Contracting State, and 'international traffic' pertains to transportation by enterprises managed in a Contracting State. Unspecified terms are interpreted according to the laws of the respective Contracting State.
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